Wp/3111/2024 Of Mr. Srinivasa Rao Rayudu v. The Income Tax Officer - Ward 14(1)

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE EIGHTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 3111 OF 2024 Between: lvlr. Srinivasa Rao Rayudu, S/o. Mr. Rayudu Sambaiah, aged about 62 years,Occ- Business, H.No.:Plot No. 26, Road No.3, Sri Venkateswara Hills,Banjara Hills, Hyderabad - 500 034, Telangana. ...PETITIONER AND 1The lncome Tax Officer - Ward 14(1), Hyderabad, lT Towers, AC Guards,Arlasab Tank, Hyderabad - 500 004, HyderabadArlasab Tank, Hyderabad - 500 004, Hyderabad 2The Principal Commissioner Of lncome Tax -'l , Hyderabad, lT Towers, ACGuards, N,4asab Tank, Hyderabad - 500 004, HyderabadGuards, N,4asab Tank, Hyderabad - 500 004, Hyderabad3- Assessment Unit, lncome Tax Department,, National e-Assessment Center,New Delhi, Room No.. 4O1,2"" Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 1 10 003New Delhi, Room No.. 4O1,2"" Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 1 10 003 Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring a. the order passed by the 1't Respondent, u/s 148A(b) of thelncome Tax Act, 1961, dated 22.O3.2022, bearing DIN and Notrce [No-.]ITBA/AST/F/148A12022-2311042811721(1), for the Assessment Year 2018 [- ][19,]and b. the notice issued by the 1't Respondent, u/s 148 of the lncome [Tax ][Act,]1961, dated 22O4.2O22, bearing DIN and Notice No.. ITBA/AST/S/148 [112022-]2311042814163(1), for the Assessment Year 2018 - 19, as arbitrary, illegal. bad [in]law, void- ab- initio, violative of the [principles ]of natural [justice ]apart from beingviolative of Articles 14. 19(1)(g) and 265 of the Constitution of lndia and Sec. 148A of the lncome [Tax Act, 1961' ][and ][consequently ][set aside ][the same ][in ][the ][interests]of [justice.] IAN[O:1][ oF ][2024] petition under section [151 ][cpc ][praying ][that ][in ][the ][circumstances stated'in]the affidavit [filed in ][support ][of ][the ][petition' ][the ][High Court may be ][pleased ][to ][stay]a further [pr.oceedings, incruding ][any ][recovery, pursuant ][to ][the ][notice issued ][uis]'l48 of the lncome Tax [Act' ][1961' dated ][22 ][O4-2O22' ][bearing DIN and Notice ][No']ITBA/AST/S/14 [B-1t2022-23t1042814163(1)' ][for the ][Assessment ][Year ][2018 ][- ][19']pending disposal [of ][the ][above ][Writ ][Petition'] Counsel [for the Petitioner: ] counser [for the ][Responaentrlt ][v ] [(sc ][FoR ][lNcoME ][TAx)] The Court [made ][the ][following: ] THE HONOURABLE [P'SAM KOSHY] AND TTIE HONOURABLE [N'TUI{ARAMJI]WRITPETI [ No.31 11 ][0F][ 2][o24] ORDER: [(per ][Hon'ble ][Si ][Jttstice P'SAM ][KOSRIII)] The instalt [Writ ][Petition ][has ][been ][filed ][by ][the]petitioner [under ][Articl ][e ][226 ][of ][the ][Constitution ][of ][India]seeking [for the ][following relief:] Counsel [for the Petitioner: ] counser [for the ][Responaentrlt ][v ] [(sc ][FoR ][lNcoME ][TAx)] The Court [made ][the ][following: ] THE HONOURABLE [P'SAM KOSHY] AND TTIE HONOURABLE [N'TUI{ARAMJI]WRITPETI [ No.31 11 ][0F][ 2][o24] ORDER: [(per ][Hon'ble ][Si ][Jttstice P'SAM ][KOSRIII)] The instalt [Writ ][Petition ][has ][been ][filed ][by ][the]petitioner [under ][Articl ][e ][226 ][of ][the ][Constitution ][of ][India]seeking [for the ][following relief:] ". [. ].to [issue ][a ][Wfu ][of ][Mandamus ][or ][. ][ang ][otLLer]appropiate [Wnt ][Order-lr ][iirection ][declaing ][tle ][order]iassed bq [the ][p ][)"lponi""t' ][u/s ][148A(b) ][of ][the]i;;;;; ;;.;;' tsarl-i"t'a [22 os ][2022' ][beains ][DtN]ond Notice [xo' ][' ][iBetasT/F/148A(scNy2o21-]22/ 104 [1266503(I)' ]7o''ii [*t"""ment ][Aear ][2O18-19;]& the nottce [i:;l;ued ][bg ]''i" [tn ]'""pondeit'^u/ [s ] [of]the Income [Tax ][Act' ][isil' ][a"tta-22 ][04:2'92'?' ][beaing]DIN ond [Nottce ][Uo'' ][tnatAST/S/ ][148-1/2022-]23/ 10428141A5U1' [for ][tl}e ][assessment ][gear ][2018-19;]'"i' ;";;;;; ['ii'sit"i"i ]in tatu' uoid-ab'initio' [uiotatiue]iustice [apart ][from ][being]of the [pincipt"' ][o1 ]['Iit"ol ]iiotatiue of [Artictes''\"i, ][tstt)(gl- ]!;1 [291 ][of ][ttLe]Constitution [of ][lndta ][a ][Sic' ][Uba ][o7 ][tle-Income ][Tax ][Act']1961, and [cont.,q..inltl-'"Lt ][o"ide the ][same ][in ][the]such [other orders ][as ][tlis]interests [of ][justice; ]m as deem' ";;"p;* fit [and ProPer"']';;;:;i; i;;' One of [the ][contentions ][that ][the petitioner ][has ][raised] 2. in the [present ][Writ ][Petition ][is ][that ][under ][the ][amended]the Act [which ][came ][into ][effect ][from]provisions [of]the respondsnls, [while ][proceeding ][under]or.o4.202r, Section 148 of the Act, [were ][required ][to ][issue ][notice ][under]Section 148A and [provide an ]opportuniry [of hearing ][to ][the]assessee. As per the amended [provision ][of ][law, ][the]proceedings to be drawn [are also ]in [a faceless ][marlner.] 3. Whereas, Iearned counsel for the [petitioner]contended that, in the instalt [case, reopening ][has ][been]initiated by the Jurisdictional [Assessing ][Ofhcer. ][In ][support]of his contention, he relied [upon ][the ][recent judgment]rendered by this very Bench in [WP.No.25903 ][of ][2022 ][&]batch, dated 14.O9.2023 [wherein ][this ][Court ][disposed ][of ][the]batch of writ petitions to [the limited ][extent.] 4. On the other hand, learned [Standing ][Counsel ][for ][the]respondent-Department does [not ][dispute ][that the ][said]objection was decided in [the ][aforesaid ][batch ][of ][Writ]Petitions. However, he further [contended ][that ][apart ][from]the aforesaid objection, there [have been ][other ][various]also which the [petitioner ][has ][raised ][in ][the ][writ]objections petition. 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, while \ \\ disposing of said batch [of ][writ ][petitions, had ][taken ][note of]the same at [paragraph ][Nos.37 ][& ][38 ][which ][are reproduced]herein under: "37. The preliminary objection [raised bg ][the ][petitioner]ii sustained and all tlrcse urit [petitions ]stands [alloued]on this uery [juisdictionol ]issue. Since the impugnednotices and orders are [getting quashed ]on [tLe ][point ][of]jurisdiction, u)e are not inclined to proceed further anddecide the other issues [raised bg ][the ][petitioner ][u.thich]stands reserued to be [raised ]and [contended ][in ][an]approp iate pro ce eding [s. ]["] 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, while \ \\ disposing of said batch [of ][writ ][petitions, had ][taken ][note of]the same at [paragraph ][Nos.37 ][& ][38 ][which ][are reproduced]herein under: "37. The preliminary objection [raised bg ][the ][petitioner]ii sustained and all tlrcse urit [petitions ]stands [alloued]on this uery [juisdictionol ]issue. Since the impugnednotices and orders are [getting quashed ]on [tLe ][point ][of]jurisdiction, u)e are not inclined to proceed further anddecide the other issues [raised bg ][the ][petitioner ][u.thich]stands reserued to be [raised ]and [contended ][in ][an]approp iate pro ce eding [s. ]["] "38. Since the Hon'ble Supreme [Court ][tnd, ][in ][the ][cose]of Ashish Aganual, supra, as a [one-time ][measure]exercising the potuers under Article 142 [of ][tte]Constitution of India, [pennitted ][the Reuenue ][to ][proceed]under tle substituted [prouisions, ][and ][thi's ][Court]atlouing the [petitions ][onlg ][on ][the ][procedural ]Jlau' [the]right confered on the Reuenue utould [remain ][reserued]to proceed further if theg so [ttLant ]from tle [stage of ]tteorder of the Supreme [Court ]in the [case ][of ][Ashish]Agonaal, supra." 6. In view of the same, ive are inclined to allow [the] present writ petition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inaccordalce with the amended provision but under theun-amended provision r.l'hich is otherwise not sustainable. I \ PSK,J & NTR,JW.P.No.3771o.f 2024 7 . . 7 . . As has been held by this Bench in the a_foresaid batchmatters, the rights of the parties would stand reserved as ismatters, the rights of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costs.passed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed.shall stand closed. SD/. P. PADMANABHA REDDYASSISTANT REGISTRAR//TRUE COPY// SECTIN OFFICER To, 1The lncome Tax Officer - WqlOl^+(t ), Hyderabad, tT Towers, AC Guards,Masab Tank, Hyderabad - 500 004, itvd'erabadMasab Tank, Hyderabad - 500 004, itvd'erabad2I he Principal Commissioner Of lncom-e Tax 1. Hyderabad. rr Towers, ACGuards, Masab Tank, Hyderabad - 500 004, HvOtiaOioGuards, Masab Tank, Hyderabad - 500 004, HvOtiaOio3Asselsment Unit, lncome Tax D_epartment.. Ndtional e-Assessment Center,New Delhi, Room No. 401 , 2nd Ftbor, E-nimp. Jawanarlar f.f New Delhi - 1 10 003"nru [StrJrri,']New Delhi, Room No. 401 , 2nd Ftbor, E-nimp. Jawanarlar f.f New Delhi - 1 10 003"nru [StrJrri,'] 4One CC to Sri A V A Siva Kartikeya, Advocate tOpUCl9n. 99 [ro Sri ][J V prasad ][(SC ][rorilrcole ][iAxi-toFUct]9n. 99 [ro Sri ][J V prasad ][(SC ][rorilrcole ][iAxi-toFUct]6Two CD CopiesTJGJPIGJPI HIGH COURT DATED:0810212024 ORDER 1*e [SltI]\T(oo,1 B ltAH ?0?{(,ttt)EsPAie[i-rt][\:)] WP.No.3111 of 2024 ALLOWING THE WRIT PETITION WITHOUT COSTS. G)c'Pu*r.-4\++